The Canadian oil and gas industry consists of a complex chain of businesses that collectively work together to provide end-user products that Canadian’s rely upon each day including home heating fuels, automotive fuels and fuels for electrical generation. As a raw material, oil and gas products are used to manufacture an almost unlimited number of consumer goods from plastics to medicines. The industry is typically divided into three separate sectors: Upstream, Midstream and Downstream. Each of these industry sectors is unique. Understanding the industry and the nature of operations in each of these sectors within the supply chain is crucial to making any decisions prior to implementing the proposed federal carbon levy.